Jessica Is a Recent Graduate of a University's Business School

Jessica is a recent graduate of a University's business school entrepreneurship program. The business plan that she created before she graduated was for a business developing websites for individuals and commercial businesses. Friends and family provided funding for the start-up, and she has been in business for the last two and a half years.
Jessica had learned about the balanced scorecard in her accounting classes and has been applying some of the techniques. Her vision for this business is to provide clients with high quality websites that receive a relatively high numbers of hits. Recently, word-of mouth advertising had led to more requests for websites with creative animated graphics. As part of her balanced scorecard, she tracked the following measures over the last two years for her individual clients:
20x1 20x2
Average revenue per individual client $2,000 $1,500
Average time from start to finish (business days)10 days 13 days
Average site ranking on top two search engines 15 21
Total revenue $80,000 $78,000
Total labour cost $20,000 $22,000
Utilities cost (electricity and phone)$2,100 $2,400
Number of individual clients 40 52
Employee turnover 1 0
a)Classify each performance measure according to one of the four balanced scorecard perspectives. Explain your reasoning.
b)Analyze the change in each performance measure from 20X1 to 20X2. Give one possible reason for the change.